Prepaid expenses are listed last among the current assets.

预提费用被列示在流动资产的最后一项.

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You have to account for that in long - term prepaid expenses.

你应该在 长期 待摊费用中核算这个.

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Plant assets are similar to long - term prepaid expenses.

长期资产就好比 长期 预付支出.

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We need to adjust entries when we apportion the costs of prepaid expenses.

我们分摊预付费用的成本时,需要编制调整分录.

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Therefore, prepaid expenses are listed as current assets until their benefit expires or are used up.

所以, 预提费用被作为流动资产列示,直到他们的权益到期或被耗尽.

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Ok, there is such subsidiary account. Shall I amortize the long - term prepaid expenses?

好的, 已经有这个明细帐户了. 我要摊销 长期 待摊费用 吗 ?

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Receivables and prepayments include notes receivable , ac - counts receivable, other receivables, accounts prepaid anc prepaid expenses, etc.

应收及预付款各项包括:应收票据、受帐款 、 他应收款 、 付帐款 、 摊费用等.

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Actually, in some firms, inventories'turnover is slow, and prepaid expenses can't even turn to cash.

实际上, 有些企业的存货周转率是很慢的, 而且预付费用甚至是不能转化为现金的.

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